ZIA.A: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ZIA.A
Largest movements
- Stocks and contracts -€76,297
no longer reported in 2023 (was €76,297)
- Receivables within one year +€22,817
up €22,817 (+207%), from €11,016 to €33,833
of which Trade receivables: +€28,471
- Other debts -€94,426
down €94,426 (-78.1%), from €120,833 to €26,408
- Profit (loss) carried forward +€46,802
up €46,802 (+87.2%), from -€53,649 to -€6,847
- Contributions -€19,000
no longer reported in 2023 (was €19,000)
- Trade debts +€9,377
new in 2023: €9,377
- Tax, wage and social debts +€5,236
up €5,236 (+94.7%), from €5,528 to €10,765
of which Remuneration and social security: +€3,600
- Gross operating margin +€35,632
up €35,632 (+219%), from €16,256 to €51,888
- Staff costs -€3,600
no longer reported in 2023 (was €3,600)
- Financial charges +€2,452
up €2,452 (+206%), from €1,189 to €3,641
- Other operating charges +€1,203
up €1,203 (+499%), from €241 to €1,445
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,932 | €44,115 | -€52,817 | -54.5% |
| Fixed assets | 21/28 | €7,635 | €7,635 | = | 0.0% |
| Financial fixed assets | 28 | €7,635 | €7,635 | = | 0.0% |
| Current assets | 29/58 | €89,297 | €36,480 | -€52,817 | -59.1% |
| Stocks and contracts in progress | 3 | €76,297 | - | -€76,297 | |
| Stocks | 30/36 | €76,297 | - | -€76,297 | |
| Amounts receivable within one year | 40/41 | €11,016 | €33,833 | +€22,817 | +207% |
| Trade receivables | 40 | €1,529 | €30,000 | +€28,471 | +1,862% |
| Other amounts receivable | 41 | €9,487 | €3,833 | -€5,654 | -59.6% |
| Cash at bank and in hand | 54/58 | €1,764 | €2,647 | +€883 | +50.1% |
| Deferred charges and accrued income | 490/1 | €220 | - | -€220 | |
| Total equity and liabilities | 10/49 | €96,932 | €44,115 | -€52,817 | -54.5% |
| Equity | 10/15 | -€31,406 | -€3,604 | +€27,802 | +88.5% |
| Contributions | 10/11 | €19,000 | - | -€19,000 | |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €3,243 | €3,243 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,489 | €1,489 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,489 | €1,489 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,755 | €1,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,649 | -€6,847 | +€46,802 | +87.2% |
| Provisions and deferred taxes | 16 | €1,170 | €1,170 | = | 0.0% |
| Deferred taxes | 168 | €1,170 | €1,170 | = | 0.0% |
| Amounts payable | 17/49 | €127,169 | €46,549 | -€80,620 | -63.4% |
| Amounts payable within one year | 42/48 | €127,169 | €46,549 | -€80,620 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €717 | - | -€717 | |
| Financial debts | 43 | €90 | - | -€90 | |
| Credit institutions | 430/8 | €90 | - | -€90 | |
| Trade debts | 44 | - | €9,377 | +€9,377 | |
| Suppliers | 440/4 | - | €9,377 | +€9,377 | |
| Taxes, remuneration and social security | 45 | €5,528 | €10,765 | +€5,236 | +94.7% |
| Taxes | 450/3 | €1,928 | €3,565 | +€1,636 | +84.8% |
| Remuneration and social security | 454/9 | €3,600 | €7,200 | +€3,600 | +100% |
| Other amounts payable | 47/48 | €120,833 | €26,408 | -€94,426 | -78.1% |
| Remuneration, social security and pensions | 62 | €3,600 | - | -€3,600 | |
| Other operating charges | 640/8 | €241 | €1,445 | +€1,203 | +499% |
| Gross operating margin | 9900 | €16,256 | €51,888 | +€35,632 | +219% |
| Operating profit (loss) | 9901 | €12,415 | €50,443 | +€38,028 | +306% |
| Financial charges | 65/66B | €1,189 | €3,641 | +€2,452 | +206% |
| Recurring financial charges | 65 | €1,189 | €3,641 | +€2,452 | +206% |
| Profit (loss) for the period before taxes | 9903 | €11,226 | €46,802 | +€35,576 | +317% |
| Profit (loss) for the period | 9904 | €11,226 | €46,802 | +€35,576 | +317% |
| Profit (loss) for the period to be appropriated | 9905 | €11,226 | €46,802 | +€35,576 | +317% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.